Abstract
Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax
 sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were
 100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is
 primary data by distributing questionnaires to0respondents using google form. Sample selection in this
 study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then
 the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer
 awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer
 compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value
 of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can
 be explained by the research variables. The result of this study can be input for the government what should
 be done to improve taxpayer compliance.
Highlights
Tujuan dalam penelitian adalah untuk mengetahui pengaruh0kesadaran wajib pajak, kualitas pelayanan perpajakan, sanksi perpajakan, pengetahuan perpajakan0dan pengampunan pajak terhadap kepatuhan wajib pajak orang pribadi
Purpose of this study was to determine the effect of taxpayer awareness
Data used in this study is primary data
Summary
Menurut theory of planned behavior, perilaku manusia didasarkan atas tiga jenis pertimbangan yaitu: Behavioral beliefs (keyakinan perilaku), yaitu keyakinan tentang kemungkinan hasil dari perilaku dan evaluasi atas hasil tersebut (beliefs strength and outcome evaluation). Keyakinan perilaku menghasilkan0sikap terhadap perilaku baik atau buruk; Normative beliefs (keyakinan normatif), yaitu keyakinan tentang harapan normatif orang lain dan motivasi untuk memenuhi harapan tersebut (nomative beliefs and motivation to comply). Keyakinan normatif mengakibatkan tekanan social yang dirasakan atau norma subyektif (subjective norm); dan Control beliefs (keyakinan kontrol), yaitu keyakinan tentang adanya faktor yang dapat memfasilitasi atau menghambat perilaku yang akan ditampilkan (control beliefs) dan persepsi tentang seberapa kuat faktor tersebut (perceived power). Relevansi dari theory of planned of behavior dengan penelitian ini adalah bahwa perilaku patuh atau tidak patuh wajib pajak dalam memenuhi kewajiban perpajakannya dipengaruhi oleh niat yang dimiliki oleh wajib pajak. Apabila wajib pajak memiliki niat untuk patuh terhadap kewajiban perpajakannya maka akan terjadiperilaku tax compliance (kepatuhan pajak). Dimana niat untuk patuh ditentukan oleh tiga faktor yaitu sikap, norma subyektif dan control keperilakuan yang dipersepsikan yang dimiliki oleh wajib pajak [12]
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